Western Australian Current Acts Western Australian Current Acts (1) In this section
—
State tax includes —
(a) duty
chargeable under the Duties Act 2008 ; and
(b) any
other tax, duty, fee, levy or charge, under a law of the State.
(2) State tax is not
payable in relation to —
(a)
anything that occurs by operation of this Division; or
(b)
anything done (including a transaction entered into or an instrument or
document of any kind made, executed, lodged or given) under this Division, or
to give effect to this Division, or for a purpose connected with or arising
out of giving effect to this Division.
(3) The Minister may
certify in writing that —
(a) a
specified thing occurred by operation of this Division; or
(b) a
specified thing was done under this Division, or to give effect to this
Division, or for a purpose connected with or arising out of giving effect to
this Division.
(4) For all purposes
and in all proceedings, a certificate under subsection (3) is sufficient
evidence of the matters it certifies, except so far as the contrary is shown.
[Section 145 inserted: No. 6 of 2015 s. 48;
amended: No. 2 of 2023 s. 15.]